Texas 2023 - 88th Regular

Texas House Bill HB741

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an exemption from ad valorem taxation of property owned by a charitable organization and used to provide child-care services.

Impact

If enacted, HB741 would directly influence the Texas Tax Code, particularly Section 11.18(d), by expanding the definition of qualifying properties for tax exemptions. By enabling charitable organizations to operate without the financial strain of property taxes, the legislation is expected to increase the accessibility of childcare services for lower-income families. The implication of this law is that while it reduces tax revenues for the state, it simultaneously encourages charitable contributions and services that benefit vulnerable populations.

Summary

House Bill 741 seeks to amend Texas law to provide an exemption from ad valorem taxation for properties owned by charitable organizations that deliver child care services. This legislation aims to alleviate financial burdens on such organizations, allowing them to reinvest saved funds into their services, which can enhance the quality and affordability of childcare offered to communities. The bill proposes that the exemption would apply specifically to properties utilized for these charitable purposes, thus promoting the overall welfare of families and children in Texas.

Sentiment

Public sentiment around HB741 appears to be largely supportive, particularly among advocates for childhood education and welfare. Proponents argue that this bill is a necessary step in fostering a supportive environment for families, particularly in urban and underserved areas. However, there may be concerns from different sectors regarding the potential implications on overall tax revenue and whether it sets a precedent for further tax exemptions that could affect funding for other public services.

Contention

Notable points of contention include the potential long-term fiscal impacts of expanding tax exemptions for charitable organizations, particularly how it might affect local government budgets. Critics may raise concerns about the accountability of organizations receiving such exemptions and ensuring that the properties in question are indeed used for the intended charitable purpose. Furthermore, debates might arise about equity among different types of nonprofits and whether similar exemptions will be extended to other sectors beyond childcare.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 18

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.